Oireachtas Joint and Select Committees
Thursday, 19 September 2013
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Taxation Agreements with Ukraine and Dominica: Motion
10:10 am
Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source
I am a little confused. We have established that the TIEA is the weakest rung on the ladder of the three forms of taxation information exchange, the spontaneous arrangement being in the middle and automatic exchange of information being generally the preferred option, including for this State. The question then naturally arises as to whether the Government sought in its negotiations with Dominica to institute an automatic exchange of information agreement.
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